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The Government proposes to set out an opportunity of the postponement or deferral payment of the payment term of VAT, excise and environment taxes by the Tax Code for the goods being imported in the customs procedure Omission for Domestic Consumption. The Deputy Chairman of the RA State Revenue Committee (SRC) Artur Manukyan presented for debate the addenda being proposed to the Tax Code at the NA May 24 sitting.
He clarified that an opportunity of the postponement or deferral payment of the customs duty and tax postponement set out by the Customs Code of the Eurasian Economic Union. The definition of those regulations on taxes is reserved to the national legislation of every member state, meanwhile such regulations are set out by our Customs Code. The postponement or deferral payment of the customs duties and taxes will be provided with the condition of paying interests. The interests will be calculated in the amount of 1/360 refinancing interest.
It is proposed to change the tax payment terms. They will be set out with the term of deferral or postponement which will provide the customs body on the basis of the application submitted by the importer.
The NA Standing Committee on Economic Affairs endorsed the initiative: the Committee member Hovik Aghazaryan noted. According to him, the draft is aimed at improving the business improvement in rendering customs services, regulating the process of rendering customs services.
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